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The Balance Sheet
Peñalva, Fernando; Badia, MarcTechnical Note CN-231-EAccounting and ControlThis note explains how to prepare, read and interpret the Balance Sheet, the first and most important financial statement. The Balance Sheet or Statement of Financial Position of a firm contains a list of its resources and of its sources of capital as of a particular day. All the business transactions recorded in the accounting system affect the Balance Sheet. The note illustrates the content and structure of the Balance Sheet.Starting at €8.20
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Liabilities: General Issues
Peñalva, Fernando; Badia, MarcTechnical Note CN-237-EAccounting and ControlThis note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to comp...Starting at €8.20
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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Carmen Braun (B) - Teaching Note
Peñalva, FernandoTeaching Note CT-16-EAccounting and ControlThis Teaching Note outlines in detail the teaching objectives and session plan for the case. This is a basic case for introducing students to the concept of Financial Accounting. It describes the first year of operations of an industrial company. It reviews the basic concepts: assets, liabilities, own resources, income and spending. It illustrates the preparation and utility of accounting statements: the balance sheet, profit and loss account and...Starting at €0.00
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Pinocchio SpA. - Teaching Note
Peñalva, FernandoTeaching Note CT-15-EAccounting and ControlNote prepared as an aid to instructors in the classroom use of case C-725-E Pinocchio SpA.Starting at €0.00
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Event Arbitrage
Stafford, Erik; Coval, Joshua DCase HBS-208090-EFinanceThe event arbitrage module includes two simulation sessions. The first simulation focuses on analyzing and evaluating individual merger transactions, while the second simulation emphasizes managing a portfolio of individual positions and the limitations of arbitrage investing in real world capital markets. The underlying data and information are derived from actual merger transactions and have been disguised to prevent students from knowing the o...Starting at €8.20
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Event Arbitrage, Teaching Note
Stafford, Erik; Coval, Joshua DTeaching Note HBS-208091-EFinanceTeaching Note to (208-090).Starting at €0.00
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2006 Hurricane Risk, Teaching Note
Stafford, Erik; Perold, Andre F.Teaching Note HBS-208140-EFinanceTeaching Note for [207075].Starting at €0.00
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Leveraged Loans 2007
Perold, Andre F.; Stafford, ErikCase HBS-208145-EFinanceThe leveraged loan market was in a crisis during the summer of 2007, following many years of low realized volatility (less than 4% per annum), an index of leveraged loans had fallen over 5% in the month of July. A sudden drop in capital market prices for an asset class can be caused by news affecting fundamental values; or by a widespread liquidity shock. The implication of a shock to fundamental value is that the price drop is permanent, whereas...Starting at €8.20
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Hansson Private Label, Inc.: Evaluating an Investment in Expansion
Stafford, Erik; Heilprin, Joel L.; DeVolder, JeffreyCase HBS-4021-EFinanceWhen students have the English-language PDF of this Brief Case in a coursepack, they will also have the option to purchase an audio version. A manufacturer of private-label personal care products must decide whether to fund an unprecedented expansion of mStarting at €8.20